Food banks in schools in England
British Educational Research Journal, EarlyView.Abstract This article investigates the number and distribution of food banks in schools in England. Drawing on a novel source of nationally representative data, we show that one in five schools operate a food bank. This amounts to over 4000 school‐based food banks across the country.
William Baker +2 more
wiley +1 more source
Mediation Effect of Corporate Tax Burden and the Relationship between Environmental Regulation and Firm Performance. [PDF]
Int J Environ Res Public Health, 2022 Dai Q +5 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Circular economy practices can provide co‐benefits beyond resource utilization that potentially result in climate mitigation. Drawing on co‐benefits theory and using a panel of 1599 manufacturing companies for the period 2014–2021, this study investigates the relationship between circular economy practices and carbon emissions, evaluating two ...
Margherita Molinaro +2 more
wiley +1 more source
Policy Uncertainty, Official Social Capital, and the Effective Corporate Tax Rate-Evidence From Chinese Firms. [PDF]
Front Psychol, 2022 Wang L, Yang D, Luo D.
europepmc +1 more source
Dividend taxation and Corporate investment: A comparative study between the classical system and imputation system of dividend taxation in the United States and Australia. [PDF]
In recent times a number of countries initiated some important tax reforms to eliminate the distortions of double taxation. In this context, Australia adopted a dividend imputation system in 1987, while the US employed the 1986 Tax Reform Act (TRA).
Bhavish Jugurnath +2 more
core
Examining Airlines' Environmental and Social Disclosure: Does Board Gender Diversity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the influence of board gender diversity (BGD) on environmental and social disclosure (ESD) within the airline industry, an area that remains underexplored despite increasing stakeholder scrutiny. We apply automated textual analysis to annual reports of Skytrax's top global airlines from 2016 to 2022 to measure the ...
Enoch Opare Mintah +2 more
wiley +1 more source
What Determine the Corporate Tax Rates During the COVID-19? Evidence From 113 Countries. [PDF]
Front Public Health, 2021 Li R, Li Z, Guo L.
europepmc +1 more source
The Impact of Personal and Corporate Taxation on Capital Structure Choices [PDF]
This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures.
Overesch, Michael, Voeller, Dennis
core
Impact of Financial Development on the Circular Economy: Empirical Evidence From the European Union
Business Strategy and the Environment, EarlyView.ABSTRACT In the context of growing environmental degradation and unsustainable resource use, the transition to a circular economy (CE) has become central to policy and academic discourse. While financial development is increasingly recognized as a potential enabler of sustainability, its empirical linkage to CE outcomes remains underexplored.
Sisi Chen +3 more
wiley +1 more source
Anatomy engagement and science communication
Anatomical Sciences Education, EarlyView.
Adam M. Taylor +2 more
wiley +1 more source